S 9-25(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
the indirect tax zone
"
for
"
Australia
"
in the heading,
"
the indirect tax zone
"
for
"
Australia
"
and
"
the indirect tax zone
"
for
"
Australia
"
, applicable to a tax period that commences on or after 1 July 2015.

S 9-25(2) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
the indirect tax zone
"
for
"
Australia
"
in the heading,
"
the indirect tax zone
"
for
"
Australia
"
and
"
the indirect tax zone
"
for
"
Australia
"
, applicable to a tax period that commences on or after 1 July 2015.

S 9-25(3) amended by No 52 of 2016, s 3 and Sch 2 item 1, by substituting
"
imports the goods into the indirect tax zone.
"
for all the words after
"
the supplier
"
, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s
9-26
. All the words after
"
the supplier
"
formerly read:

either:

(a)
imports the goods into the indirect tax zone; or

(b)
installs or assembles the goods in the indirect tax zone.

S 9-25(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
the indirect tax zone
"
for
"
Australia
"
in the heading,
"
the indirect tax zone
"
for
"
Australia
"
(wherever occurring) and
"
the indirect tax zone
"
for
"
Australia
"
, applicable to a tax period that commences on or after 1 July 2015.

S 9-25(4) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
the indirect tax zone
"
for
"
Australia
"
and
"
the indirect tax zone
"
for
"
Australia
"
, applicable to a tax period that commences on or after 1 July 2015.

S 9-25(4) amended by No 176 of 1999, s 3 and Sch 1 item 6, by inserting
"
, or the land to which the real property relates,
"
, effective 1 July 2000.

A holiday package for a trip to Queensland that is supplied by a travel operator in Japan will be connected with the indirect tax zone under paragraph (5)(c).

Note:

A supply that is connected with the indirect tax zone under this subsection might be GST-free if it is consumed outside the indirect tax zone: see section
38-190
. For more rules about supplies that are GST-free, see Division
38
.

S 9-25(5) amended by No 52 of 2016, s 3 and Sch 1 items 1 and 2, by inserting para (d) and the note, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

S 9-25(5) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
the indirect tax zone
"
for
"
Australia
"
,
"
the indirect tax zone
"
for
"
Australia
"
(wherever occurring) in para (a), (b) and (c), and
"
for a trip to Queensland that is supplied by a travel operator in Japan will be connected with the indirect tax zone under paragraph (5)(c).
"
for
"
for Australia that is supplied overseas might be connected with Australia under paragraph (5)(c).
"
in the example, applicable to a tax period that commences on or after 1 July 2015.

S 9-25(5) amended by No 77 of 2005, s 3 and Sch 3 items 1 and 2, by omitting
"
either
"
after
"
with Australia if
"
and inserting para (c), applicable to supplies made on or after 1 October 2005.

If a supply of goods (other than a *luxury car) (the
actual supply
) involves the goods being brought to the indirect tax zone and the installation or assembly of the goods in the indirect tax zone, then the actual supply is to be treated as if it were 2 separate supplies in the following way:

(a)
the part of the actual supply that involves the installation or assembly of the goods in the indirect tax zone is to be treated as if it were a separate supply of a thing done in the indirect tax zone;

(b)
the remainder of the actual supply is to be treated as if it were a separate supply of goods involving the goods being brought to the indirect tax zone but not involving the installation or assembly of the goods.

Note 1:

The paragraph (a) supply is connected with the indirect tax zone (see paragraph (5)(a)), unless item 1 or 2 of the table in section
9-26
applies.

Note 2:

The paragraph (b) supply may be a taxable supply (see subsection (3)), or there may be a taxable importation of the goods: see Division
13
.

Note 3:

S 9-25(6) substituted by No 52 of 2016, s 3 and Sch 2 item 2, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s
9-26
. S 9-25(6) formerly read:

When enterprises are carried on in the indirect tax zone
(6)
An *enterprise is
carried on in the indirect tax zone
if the enterprise is carried on through:

(a)
a permanent establishment (as defined in subsection 6(1) of the
Income Tax Assessment Act 1936
) in the indirect tax zone; or

(b)
a place that would be such a permanent establishment if paragraph (e), (f) or (g) of that definition did not apply.

S 9-25(6) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
the indirect tax zone
"
for
"
Australia
"
in the heading,
"
the indirect tax zone
"
for
"
Australia
"
and
"
1936
) in the indirect tax zone
"
for
"
1936
)
"
in para (a), applicable to a tax period that commences on or after 1 July 2015.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.